Invoicing compliance in UAE
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Timeline
Current and upcoming regulation for the UAE.B2BB2G
Pilot and voluntary phase
The UAE Electronic Invoicing System is open for voluntary use since 1 July 2026. Accredited Service Providers (ASPs) exchange PINT AE invoices over Peppol and report each one to the Federal Tax Authority. Mandatory use starts on 1 January 2027 for businesses with revenue of AED 50 million or more. These businesses must appoint an ASP by 30 October 2026.
The UAE Electronic Invoicing System is open for voluntary use since 1 July 2026. Accredited Service Providers (ASPs) exchange PINT AE invoices over Peppol and report each one to the Federal Tax Authority. Mandatory use starts on 1 January 2027 for businesses with revenue of AED 50 million or more. These businesses must appoint an ASP by 30 October 2026.
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Rules for service providers
Ministerial Decision No. 64 of 2025 sets the rules to become an Accredited Service Provider (ASP). Only an ASP can exchange and report e-invoices in the UAE.
Ministerial Decision No. 64 of 2025 sets the rules to become an Accredited Service Provider (ASP). Only an ASP can exchange and report e-invoices in the UAE.
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Scope and phases published
The Ministry of Finance publishes Ministerial Decision No. 243 of 2025 on the Electronic Invoicing System and Ministerial Decision No. 244 of 2025 on its phases.
The Ministry of Finance publishes Ministerial Decision No. 243 of 2025 on the Electronic Invoicing System and Ministerial Decision No. 244 of 2025 on its phases.
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Penalties set
Cabinet Decision No. 106 of 2025 sets the penalties. For example, a business with no ASP by its deadline pays AED 5,000 for each month of delay.
Cabinet Decision No. 106 of 2025 sets the penalties. For example, a business with no ASP by its deadline pays AED 5,000 for each month of delay.
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ASP deadline extended
Ministerial Decision No. 66 of 2026 moves the ASP deadline for businesses with revenue of AED 50 million or more from 31 July 2026 to 30 October 2026. The go-live date of 1 January 2027 does not change. The Ministry of Finance says that no further extensions will be granted.
Ministerial Decision No. 66 of 2026 moves the ASP deadline for businesses with revenue of AED 50 million or more from 31 July 2026 to 30 October 2026. The go-live date of 1 January 2027 does not change. The Ministry of Finance says that no further extensions will be granted.
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Pilot and voluntary use start
A pilot group of taxpayers that the Ministry of Finance invites starts to use the system. Any other business can also start voluntarily. Voluntary users follow all technical rules but get no e-invoicing penalties.
A pilot group of taxpayers that the Ministry of Finance invites starts to use the system. Any other business can also start voluntarily. Voluntary users follow all technical rules but get no e-invoicing penalties.
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ASP deadline for large businesses
Businesses with revenue of AED 50 million or more must appoint an Accredited Service Provider.
Businesses with revenue of AED 50 million or more must appoint an Accredited Service Provider.
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Mandatory for large businesses
Businesses with revenue of AED 50 million or more must issue, receive and report e-invoices. Transactions between members of the same VAT group get a 24-month grace period from this date.
Businesses with revenue of AED 50 million or more must issue, receive and report e-invoices. Transactions between members of the same VAT group get a 24-month grace period from this date.
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ASP deadline for other businesses and government entities
Businesses with revenue below AED 50 million and government entities must appoint an Accredited Service Provider.
Businesses with revenue below AED 50 million and government entities must appoint an Accredited Service Provider.
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Mandatory for other businesses
Businesses with revenue below AED 50 million must issue, receive and report e-invoices.
Businesses with revenue below AED 50 million must issue, receive and report e-invoices.
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Mandatory for government entities
Government entities must issue, receive and report e-invoices.
Government entities must issue, receive and report e-invoices.
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End of the VAT group grace period
E-invoicing applies in full to transactions between members of the same VAT group.
E-invoicing applies in full to transactions between members of the same VAT group.
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